This is not mandatory, if you analyze from the perspective of income tax pre-tax deduction to be controlled at 5% of the revenue.

Since October 1, 2014, small-scale taxpayers of value-added tax (VAT) and business taxpayers with monthly sales or turnover not exceeding 30,000 yuan (including 30,000 yuan) are exempted from VAT or business tax in accordance with the provisions of the above document.

Small-scale VAT payers and business taxpayers with quarterly sales or turnover not exceeding 90,000 yuan are exempted from VAT or business tax in accordance with the provisions of the above document.

Introduction of business cost:

Business cost refers to the indirect cost after deducting the direct cost in the business process. Can be divided into fixed costs and variable costs, generally speaking, the operating costs in the restaurant business mainly refers to the following.

1, the cost of employment, that is, the cost of wages of personnel employed, generally accounting for 9% -12% of operating income. Can be measured by the average level of the same industry to employ the number of personnel and the need to pay them the wage water.

2, payroll taxes and employee benefits, generally accounted for 0.4% of operating income, in the documents issued by the state has a clear division.

3, utilities, generally accounted for 2% -3% of operating income, according to the restaurant has the equipment and facilities and the use of time to measure.

4, fuel costs, generally accounted for 0.5%-1% of operating income, mainly including coal, gas and so on.

5. Insurance premiums, generally accounting for 0.15% of operating income, is a fixed cost.

6. Material consumption and amortization of low-value consumables, generally accounting for 2% of operating income, which can be measured according to the restaurant's decoration grade and requirements.

7, depreciation, is a fixed cost. As a rule, the hotel three or five years a small repair, ten years a major repair. Need to be based on their own investment and ready to use the years of calculation.

8, maintenance costs, generally accounted for 0.2% of operating income, mainly refers to the daily operation of the maintenance of spare parts, raw materials and other costs.

9, uniforms and washing costs, generally accounted for 0.2% -0.3% of operating income, can be calculated according to the number of people, each person should be equipped with a few pieces of uniforms per year, how often to wash once.

10, office expenses, is a controllable cost, depends entirely on the level of management. Mainly includes business expenses, communication costs, paper costs, printing costs, management fees.

11, insurance, is a fixed cost, can be calculated according to the amount of investment.

Reference for the above: Baidu Encyclopedia-Operating Cost Audit